OECD Tax Policy Reviews: Lithuania 2022
This report is part of the OECD Tax Policy Reviews publication series. The Reviews
are intended to provide independent, comprehensive and comparative assessments of
OECD member and non-member countries’ tax systems as well as concrete recommendations
for tax policy reform. This report provides a comprehensive assessment of Lithuania’s
tax and benefit system and recommendations for tax reform. It outlines the country's
key economic and tax challenges and assesses the effects of taxation on employment.
A special focus is given to the taxation of self-employed individuals.
Published on December 15, 2022
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